Articles
<![CDATA[THE EFFECT OF TAX AVOIDANCE ON THE STOCK PRICES OF CHEMICALS AND CHEMICAL PRODUCTS COMPANIES ON THE INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Zalsabilla, Vanyda]]>;
<![CDATA[Rahmiati, Alfa]]>
<![CDATA[ Jurnal Apresiasi Ekonomi Vol 12, No 3 (2024) ]]>
Publisher : <![CDATA[Institut Teknologi dan Ilmu Sosial Khatulistiwa ]]>
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DOI: 10.31846/jae.v12i3.815
<![CDATA[Kemajuan suatu negara tentu melihat pada seberapa besar dalam proses pembangunannya. Dana yang dicari oleh pemerintah bukan hanya dari sumber domestik saja melainkan dari internasional. Hanya sekitar 60% hingga 70% korporasi yang benar-benar membayar pajak sesuai dengan yang dilaporkan. Oleh sebab itu, cara pemerintah mengatakan bahwa literasi pajak itu penting. Beberapa perusahaan manufaktur melakukan praktik penghindaran pajak untuk meminimalkan beban pajak dan meningkatkan keuntungan sesuai tujuannya. Pasalnya, masih banyak wajib pajak yang terus melakukan strategi penghindaran pajak. Mengkaji pengaruh penghindaran pajak terhadap harga saham secara empiris menjadi tujuan penelitian ini. Penelitian ini menggunakan aplikasi SPSS 24 for Windows untuk mengambil sampel 96 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2019–2023. Perusahaan-perusahaan tersebut terlibat dalam industri kimia dan produk kimia. Penelitian ini mendeskripsikan variabel independen dan dependen serta hubungan antar variabel tersebut dengan menggunakan analisis regresi berganda dan statistik deskriptif. Hasil penelitian menunjukkan bahwa penghindaran pajak berpengaruh signifikan terhadap nilai saham. Salah satu keterbatasan penelitian ini adalah analisis ini hanya mencakup tahun 2019–2023. ]]>
<![CDATA[Tambahan bracket pajak penghasilan orang pribadi dalam mengatasi ketimpangan ekonomi di Indonesia ]]>
<![CDATA[Nurjanah, Risandy Meda]]>;
<![CDATA[Rahmiati, Alfa]]>
<![CDATA[ Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.1 (2025): June 2025 ]]>
Publisher : <![CDATA[Universitas Widya Mataram ]]>
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DOI: 10.37631/ebisma.v6i1.1748
<![CDATA[The self-assessment system implemented within Indonesia's taxation framework since 1983 has posed compliance challenges that potentially hinder the primary function of taxes as a source of state revenue. Such trade-offs are an inevitable aspect of tax policy implementation. Over the past decades, various tax reforms have been introduced to address low tax ratios, caused by uneven tax burdens among taxpayers, and to reduce economic inequality. As one of the primary functions of taxation, income redistribution is expected to play a significant role in mitigating inequality. This study aims to analyze the impact of a new policy introducing additional brackets for Personal Income Tax on reducing economic inequality in Indonesia. Using a qualitative approach, data were collected through semi-structured interviews with two informants and further elaborated with relevant literature and statistical data. The findings reveal that the policy of adding Personal Income Tax brackets has the potential to reduce economic inequality, provided it is supported by effective taxpayer compliance, tax authority oversight, and income redistribution policies.]]>
<![CDATA[How is the Quality of Tax Service in Covid-19 Pandemic Era? ]]>
<![CDATA[Rahmiati, Alfa]]>;
<![CDATA[Inayah, Lifia]]>
<![CDATA[ International Research Journal of Business Studies Vol. 15 No. 1 (2022): April - July 2022 ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/irjbs.15.1.27-37
<![CDATA[In order to increase Indonesia tax revenue, the government issued a new regulation which made the task of the Account Representative even more important and focused on monitoring taxpayer compliance. This study aims to analyzes how tax services are implemented according to the latest tax regulations, especially in the era of the Covid-19 pandemic and how the quality those tax services. This study is a qualitative research using a case study approach. Data were collected from interviews with several AR at the RST Tax office. The result shows, in the era of the pandemic, the services provided by AR can still be carried out every day. AR has a reliable attitude and respects punctuality in service. Every question relating to taxation rights and obligations is explained in a coherent and complete manner in accordance with the information required by the Taxpayer.]]>
<![CDATA[PERSEPSI GENERASI Z TERHADAP PENGGELAPAN PAJAK DIMODERASI SOSIAL MEDIA ]]>
<![CDATA[Pratiwi, Shinta Cahyaning Tri]]>;
<![CDATA[Rahmiati, Alfa]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v9i2.607
<![CDATA[Studi ini mempunyai maksud dalam mengeksplorasi bagaimana persepsi Generasi Z pada penggelapan pajak dapat dipengaruhi oleh media sosial sebagai variabel moderasi. Pendekatan yang diterapkan dalam studi ini bersifat kuantitatif. Pengumpulan data dilakukan dengan menggunakan kuesioner kepada 150 individu wajib pajak yang tergolong dalam Generasi Z, yaitu mereka yang lahir antara tahun 1996 hingga 2013 dan telah memiliki NPWP. Dalam analisis data, digunakan IBM SPSS 25 dan metode Moderated Regression Analysis (MRA). Studi ini menemukan bahwa persepsi Generasi Z berperan dalam menekan praktik penggelapan pajak. Kemudahan akses terhadap informasi membuat mereka menyadari bahwa tindakan tersebut merupakan sesuatu yang tidak benar. Selain itu, media sosial memperkuat pengaruh persepsi Generasi Z terhadap penggelapan pajak. Dengan keterbukaan yang dimiliki oleh Generasi Z, ditambah dengan pemanfaatan media sosial oleh Direktorat Jenderal Pajak (DJP), informasi mengenai perpajakan dan praktik kecurangan pajak semakin mudah dijangkau oleh mereka. Media sosial memainkan fungsi yang krusial untuk memajukan pemahaman Generasi Z terhadap isu penggelapan pajak, akibatnya dapat mengurangi kecenderungan mereka dalam melakukan tindakan tersebut.]]>
<![CDATA[AFFECTING FACTORS AND THE ROLE OF TAX AUDIT IN INDONESIA ]]>
<![CDATA[Hartanto, Anton Dwi]]>;
<![CDATA[Rahmiati, Alfa]]>
<![CDATA[ Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/jaa.v9i2.543
<![CDATA[The Directorate General of Taxation (DGT) conducts tax audits as a control measure for the self-assessment system in Indonesian taxation. The abundance of articles on tax audits in Indonesia encourages writers to thoroughly examine the literature from journals specializing in accounting and taxation. This research aims to analyze the factors that affect tax audits and the role of tax audits in Indonesia. The findings show that the information system, the competence of tax auditors, the independence of tax auditors, and tax audit policies affect tax audits. Tax audits play a role in tax compliance and tax revenue. It is anticipated that this research will help the DGT enhance the variables influencing tax audits and raise the quality of these audits.]]>
<![CDATA[Ukuran Perusahaan sebagai Pemoderasi Pengaruh Status Indeks Saham Syariah terhadap Nilai Perusahaan: Bukti dari Jakarta Islamic Index ]]>
<![CDATA[Wulandari, Renny]]>;
<![CDATA[Rahmiati, Alfa]]>;
<![CDATA[Risal, Risal]]>;
<![CDATA[Kristiawati, Endang]]>
<![CDATA[ Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.53654/tangible.v10i1.620
<![CDATA[Tujuan penelitian ini untuk menguji peran ukuran perusahaan sebagai variabel moderasi pada pengaruh status perusahaan terindeks saham syariah terhadap nilai perusahaan. Menggunakan 720 observasi perusahaan-tahun yang terindeks dalam Jakarta Islamic Index (JII) dari tahun 2012-2023 diuji dengan metode Moderated Regression Analysis (MRA). Hasil uji membuktikan bahwa status perusahaan terindeks saham syariah memiliki pengaruh positif terhadap nilai perusahaan. Namun, pengaruh positif ini akan melemah seiring dengan besarnya perusahaan. Temuan penelitian ini menunjukkan bahwa biaya agensi dan kompleksitas manajerial pada perusahaan besar dapat mengurangi manfaat status perusahaan terindeks saham syariah dalam meningkatkan nilai perusahaan. Penelitian ini memberikan kontribusi teoritis dengan mendukung teori sinyal, yang menyatakan bahwa sinyal positif dari status syariah dapat terdistorsi oleh tantangan operasional pada perusahaan besar. Implikasi praktis bagi manajer perusahaan, perusahaan besar yang terindeks syariah perlu meningkatkan efisiensi pengelolaan aset dan mengurangi agency costs untuk memaksimalkan manfaat dari status terindeks syariah.]]>
<![CDATA[THE SUSTAINABILITY DILEMMA: DOES INFLATION WEAKEN THE LINK TO ACCOUNTING RETURN? ]]>
<![CDATA[Wulandari, Renny]]>;
<![CDATA[Rahmiati, Alfa]]>;
<![CDATA[Suhardianto, Novrys]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2025.16.1.02
<![CDATA[Abstrak - Dilema Keberlanjutan: Apakah Inflasi Melembutkan Kaitan dengan Accounting Return?Tujuan utama – Penelitian berupaya menguji efek moderasi inflasi, yang mungkin berdampak pada pengaruh antara accounting return, kinerja lingkungan dan sosial.Metode – Penelitian ini menggunakan Moderate Regression Analysis (MRA). Sampel yang digunakan adalah perusahaan yang terdaftar dalam indeks JII 70 dari tahun 2018 hingga 2023.Temuan Utama – Penelitian ini membuktikan inflasi memoderasi pengaruh kinerja lingkungan terhadap accounting return. Hasil ini menunjukkan perusahaan yang berinvestasi pada keberlanjutan menghadapi beban biaya yang lebih besar saat kondisi inflasi. Oleh karena itu, perusahaan perlu mengintegrasikan inisiatif keberlanjutan dengan strategi finansial saat inflasi tinggi.Implikasi Teori dan Kebijakan – Penelitian ini mendukung eksistensi teori stakeholder. Dalam aspek kebijakan, pembuat standar akuntansi dapat mengembangkan standar yang mewajibkan perusahaan untuk mengungkapkan dampak jangka pendek dan jangka panjang dari investasi keberlanjutan dalam laporan keuangan.Kebaruan Penelitian - Penelitian ini memberikan perspektif baru bagaimana inflasi dapat memoderasi pengaruh kinerja lingkungan dan sosial terhadap accounting return. Abstract - The Sustainability Dilemma: Does Inflation Weaken The Link To Accounting Return?Main Purpose – This study seeks to examine the moderating effect of inflation, which may impact the relationship between accounting returns, environmental performance, and social performance.Method – This study employs Moderate Regression Analysis (MRA). The sample consists of companies listed in the JII 70 index from 2018 to 2023.Main Findings – This study proves that inflation moderates the effect of environmental performance on accounting return. These results indicate that companies investing in sustainability face greater costs during periods of inflation. Therefore, companies need to integrate sustainability initiatives with financial strategies during periods of high inflation.Theory and Practical Implications – This study supports the existence of stakeholder theory. In terms of policy, accounting standard setters can develop standards that require companies to disclose the short-term and long-term impacts of sustainability investments in their financial statements.Novelty – This study provides a new perspective on how inflation can moderate the impact of environmental and social performance on accounting returns.]]>
<![CDATA[Exploring the Determinants of Digital Banking Adoption Among Islamic Banks in Indonesia ]]>
<![CDATA[Setiawan, Nanang]]>;
<![CDATA[Rahmiati, Alfa]]>
<![CDATA[ International Conference on Islamic Economic (ICIE) Vol. 4 No. 1 (2025): April ]]>
Publisher : <![CDATA[Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan ]]>
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DOI: 10.58223/wh7pdh34
<![CDATA[: This study analyzes the critical factors influencing the adoption of digital banking services within Islamic banks in Indonesia. The rapid digital transformation in the Islamic financial sector has created both opportunities and challenges, particularly in understanding customer behavior and aligning digital innovations with Sharia principles. The primary objective of this research is to identify the extent to which religiosity, financial literacy, business expectations, and social influence affect the willingness of Muslim users to adopt digital banking platforms. A quantitative survey method was applied, involving 265 Muslim students from various universities in East Java, Indonesia, who actively utilize digital banking services. The results demonstrate that religiosity is the most significant determinant of adoption, highlighting that faith-based values strongly shape consumer decisions in the Islamic financial context. In addition, financial literacy, perceived business benefits, and peer influence were also found to have a substantial impact, reflecting the role of both intrinsic and extrinsic motivators. These findings contribute to the growing body of knowledge on technology acceptance in Islamic finance by integrating behavioral and spiritual perspectives. The study also offers practical insights for Islamic banks to design digital services that are both technologically innovative and ethically aligned with customers’ expectations]]>
<![CDATA[MOTIVES OF CYPTOCURRENCY TAX AVOIDANCE ]]>
<![CDATA[Limantoro, Amedea Cristabel]]>;
<![CDATA[Rahmiati, Alfa]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v15i3.4544
<![CDATA[Research Purposes. This study aim to find out the motives of cryptocurrency investors to carry out tax non-compliance behavior, people who influence, and obstacles that may reduce the desire to carry out tax violations.Research Methods. The research was conducted with an exploratory approach.Research Results and Findings. The results of the research are the motives owned by cryptocurrency investors in carrying out tax non-compliance behavior are saving personal finances, dissatisfaction with the taxation system, distrust of tax handlers, burdensome tax rates, and newest policies which contrary to the principle of decentralization. People who influence cryptocurrency investors in committing tax non-compliance are friends, cryptocurrency communities, family, and colleagues. Things that can hinder cryptocurrency investors from carrying out tax non-compliance are the lack of loopholes, tax avoidance schemes which difficult to implement, the potential of inspected by the tax authorities, the potential of sanctions, and the potential of reported by third parties (the exchangers).]]>
<![CDATA[Pengaruh Leverage, Sales Growth, Kompensasi Rugi Fiskal dan Koneksi Politik terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2017-2022) ]]>
<![CDATA[Sholihah, El Fira Mar’atus]]>;
<![CDATA[Rahmiati, Alfa]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i1.1887
<![CDATA[This study aims to examine (1) the effect of leverage on tax avoidance (2) the effect of sales growth on tax avoidance (3) the effect of fiscal loss compensation on tax avoidance (4) the effect of political connections on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2022. The research sample was determined based on the purposive sampling method. The data analysis technique uses multiple linear regression analysis with tax avoidance as the dependent variable and leverage, sales growth, fiscal loss compensation and political connections as independent variables. Data processing using SPSS version 17.0. The results of this study indicate that (1) leverage has an effect on tax avoidance (2) sales growth has no effect on tax avoidance (3) fiscal loss compensation has an effect on tax avoidance (4) political connections does not affect tax avoidance (tax avoidance).]]>
